Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAPThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
The childcare business reported higher revenue and profit due to the acquisition of a consolidated subsidiary, an increase in new facilities, revisions to government-set prices and higher contract rates. The nursing care business reported lower profit due to start-up costs for new facilities and delays in increasing the number of residents. The lifestyle support business reported lower revenue and profit because the decline in course participants and increases in food, product and labor costs could not be passed on to sales.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | ¥14,284 millions (YoY +5.1%) |
| Operating profit | ¥418 millions (YoY -18.4%) |
| Ordinary income | ¥380 millions (YoY -23.7%) |
| Profit attributable to owners of the parent | ¥152 millions (YoY -39.7%) |
| Net income per share | ¥33.48 |
| Equity ratio | End of the current fiscal period 17.6 / End of previous period 17.3 |
| Total assets | ¥10,836 millions |
| Net assets | ¥1,911 millions |
| Full-year earnings forecast | Net Sales ¥19,500 millions (YoY +7.6%) / Operating profit ¥645 millions (YoY +2.2%) / Ordinary income ¥590 millions (YoY -2.4%) / Profit attributable to owners of the parent ¥290 millions (YoY +163.6%) |
| Revision to Earnings Forecast | No revision (figures by line item before and after the revision are not provided) |
| Annual Dividend Forecast | ¥10 → ¥10（0.0%） |
| Segment revenue | Childcare business ¥10,879 millions (YoY +6.5%), Nursing Care Business ¥1,537 millions (YoY +5.6%), Lifestyle-related support business ¥1,760 millions (YoY -1.7%), Other ¥124 millions (YoY -14.6%) |
| Segment profit | Childcare business ¥1,055 millions (YoY +12.7%), Nursing Care Business ¥-82 millions, Lifestyle-related support business ¥-83 millions, Other ¥4 millions (YoY +8.4%) |
| Depreciation and amortization | ¥257 millions |
| Impairment loss | No applicable matters |
| Breakdown of extraordinary income (loss) | Extraordinary income Government grant income ¥310 millions / Extraordinary loss Loss on impairment of fixed assets ¥294 millions |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | One new company was added as a material change, こどもファースト・ジャパン株式会社, with no exclusions. The notes also state that 株式会社愛翔会 and 株式会社飛翔 were newly included in the scope of consolidation. |
| Material subsequent events | A resolution was passed to transfer all shares of セーフティージャパン・リスクマネジメント株式会社 to 株式会社シード・コーポレーション for ¥500 million. The transaction is scheduled to be completed on 1 December 2026, after which the company is expected to be excluded from the scope of consolidation. |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | No (対象者：not applicable) |
| Issued Shares at Period-End | 4,701,300 |
| Treasury Shares at Period-End | 132,724 |
| Factors Behind Changes in Business Performance | The childcare business reported higher revenue and profit due to the acquisition of a consolidated subsidiary, an increase in new facilities, revisions to government-set prices and higher contract rates. The nursing care business reported lower profit due to start-up costs for new facilities and delays in increasing the number of residents. The lifestyle support business reported lower revenue and profit because the decline in course participants and increases in food, product and labor costs could not be passed on to sales. |
Items this document does not state (9)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The childcare business reported higher revenue and profit due to the acquisition of a consolidated subsidiary, an increase in new facilities, revisions to government-set prices and higher contract rates. The nursing care business reported lower profit due to start-up costs for new facilities and delays in increasing the number of residents. The lifestyle support business reported lower revenue and profit because the decline in the number of course participants and increases in food, product and labor costs could not be passed on to sales.